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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition

A periodic inventory costing method where ending inventory and cost of goods sold are priced at the weighted-average cost of all items available for sale (source: SFFAS 3) (USAID Automated Directives System - ADS - Chapter 629).

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